一、大力推进企业产权制度的改革是提高会计信息质量的基本前提建立和完善现代企业制度,是实现公有制与市场经济相结合的有效途径,是整个经济体制改革的关键环节。一是明确产权,建立适应社会主义市场经济的“产权明晰、权责明确、政企分开、管理科学”的现代企业制度,积极推进 I. Vigorously Promote the Reform of the Property Right System of Enterprises is the Basic Premise for Improving the Quality of Accounting Information Establishing and perfecting the modern enterprise system is an effective way to combine the public ownership with the market economy and the key link in the entire economic system reform. First, a clear system of property rights should be established to establish a modern enterprise system of “clear property rights, clear powers and responsibilities, separation of government from enterprises and management science” that is suitable for the socialist market economy and actively promote